SPEAKER INDEX CONTENTS INSERTS ARNOLD 42 51 55 BRENDA HANKINS 4 CANNON 7 11 12 17 18 19 21 29 41 51 53 55 DELAHUNT 18 53 54 55 DUNCAN 29 41 53 GEKAS 12 18 MIKE LENN 4 PERRY H. APELBAUM 4 PHILIP G. KIKO 4 PORTNOY 19 21 52 54 RAYMOND V. SMIETANKA 4 STEPHANIE MOORE 5 SUSAN A. JENSEN 4 WATT 9 11 18 51 52 53 CONTENTS SPEAKERS INSERTS STATEMENT OF THE HONORABLE GEORGE W. GEKAS, FORMER UNITED STATES REPRESENTATIVE, FORMER CHAIRMAN OF THE SUBCOMMITTEE ON COMMERCIAL AND ADMINISTRATIVE LAW, COMMITTEE ON THE JUDICIARY PAGE 11 STATEMENT OF LAWRENCE F. PORTNOY, LLP, RETIRED PARTNER, PRICEWATERHOUSECOOPERS PAGE 19 STATEMENT OF HARLEY T. DUNCAN, HARLEY T. DUNCAN, EXECUTIVE DIRECTOR, FEDERATION OF TAX ADMINISTRATORS PAGE 29 STATEMENT OF STANLEY R. ARNOLD, CPA, FORMER COMMISSIONER OF NEW HAMPSHIRE'S DEPARTMENT OF REVENUE ADMINISTRATION AND FORMER PRESIDENT OF THE FEDERATION OF TAX ADMINISTRATORS PAGE 42 INSERTS SPEAKERS CONTENTS NO INSERTS IN THIS HEARING